Commodity Tax Act Article 37

This Act shall come into force from the date of promulgation, while the implementation of the amendments made to Articles 3, 5, 13 through 15, 17, 18 and 32, which were promulgated on May 7, 1997; and the amendments made to Article 12 which was promulgated on October 31, 2001, and the Articles which were amended on August 5, 2025, shall come into force when determined by the Executive Yuan.